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Mark,
Be careful with the s-corporation. Unless you are making your assignments under the corporate name, you can't use the Federal ID#. Doing that is in effect using an incorrect SS# and an assignment of your income to the corporation. This is not legal. We all have some kind of contract with the schools we officiate for, whether individual or through our association. This is controlling as to whose income it belongs to. Be careful with this technique.
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Steve
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